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Property Tax and its Effect in increasing Tax outcome: (An applied Research at The General Commission of Taxes)
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The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

  1. What is the contribution of property tax in the overall tax revenue?
  2. Are there any certain problems in collection of property tax?
    3. What are the factors that lead to a negative impact on the outcome of the property tax?
    4. How do we strengthen the role of the property tax in the overall tax revenue?

   This research has been aiming to recognition of property tax role starting from hypothesis as follows:-

The main hypothesis:- there is liaison of statistic significance between the proceeds derived from the property tax and the factors by which it is influenced). A correlation relationship of statistical.

  1. There is liaison of statistic significance between tax property and the average of tax proceeding.
  2. There is  a correlation relationship of statistical significance between tax property and the factors related to the taxpayer.
  3. There is a correlation relationship of statistical between tax property and the factors related with the tax management.
  4. There is a correlation relationship of statistical between tax property and the factors related with economic and legislative situations.

    After testing the hypothesis research using appropriate statistical tools, was a number of Conclusions and recommendations have been  summarized as follow:-

Weakness of tax awareness for the taxpayer has led to decline the tax proceedings. In addition to the negative effect to Deterioration of security situation  in assessment of properties in site for the difficulty  of reaching  them by the  supervisor that shown as (84,3%) of the sample which is reflected in tax revenue, and this leads to necessarily the recommendation   To find an efficient methods that enable tax authority to perform assessment of properties values via cooperation with the military forces or forming police system affiliated with the body of public taxation, then the necessity of raising the tax awareness level for the taxpayer and to make tax laws available for all and to work towards achieving the optional tax compliance to reduce tax evasion  and to increase the tax proceedings.

   المقدمة

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Publication Date
Mon Feb 01 2021
Journal Name
Neuroquantology
Study and Investigation of Hard Photons Emission in Heavy Ion Collisions
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This work involves hard photon rate production from quark -gluon plasma QGP interaction in heavy ion collision. Using a quantum chromodynamic model to investigate and calculation of photons rate in 𝑐𝑔 → 𝑠𝑔𝛾 system due to strength coupling, photons rate, temperature of system, flavor number and critical. The photons rate production computed using the perturbative strength models for QGP interactions. The strength coupling was function of temperature of system, flavor number and critical temperature. Its influenced by force with temperature of system, its increased with decreased the temperature and vice versa. The strength coupling has used to examine the confinement and deconfinement of quarks in QGP properties and inf

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Scopus
Publication Date
Mon Jan 01 2007
Journal Name
Atti Della “fondazione Giorgio Ronchi”
Photo-physical characterization of Rhodamine B in liquid and solid solutions
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SUMMARY. – Absorption, flourescence, quantum yield and lifetime of rhodamine B in chloroform, methanol and dimethyl sulfoxide were measured. A comparison was done of these quantities with those for solid solutions, which are obtained by mixing constant volume proportions of dye at a concentration of 1×10–4M/l with different volume proportions from the concentrated solution of polymer in chloroform and dimethyl sulfoxide. The results showed that the addition of polymer to liquid concentrated solutions (1×10–4M/l) of rhodamine B dye from expecting, which leads to development of active medium for laser dye at high concentration, increase the spectra shift toward high energies, and the luminescence quantum yield but decreasing radiative

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Publication Date
Sat Jun 15 2024
Journal Name
Al-academy
Aesthetic Composition Systems of Writings and Texts in Contemporary Arab Sculpture
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ملخص البحث: تناول البحث الحالي:(أنظمة التكوين الجمالي للكتابات والنصوص في النحت العربي المعاصر)، عددا من الأفكار الأساسية التي تمثل المادة النظرية لتفسير ظاهرة الكتابة في الفن بشكل عام وفي فن النحت بشكل خاص، ولكشف أنظمة التكوين الجمالي وأنواعها المتعددة من خلال فحص بعض النصوص البصرية للفنانين العرب المعاصرين، فقد جاء هذا البحث في أربعة فصول. خصص الفصل الأول: الإطار المنهجي للبحث لبيان مشكلة البحث، وأهم

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Publication Date
Sat Apr 01 2017
Journal Name
1st Ijrtess – 2017 First International Conference On Recent Trends Of Engineering Sciences And Sustainability
Measuring Cohesion and Place Attachment of Selected Neighborhoods in Al-Adhamiya
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Historic centers are often subject to urban renewal without the prior knowledge of the extent of the cohesion and attachment to place of its inhabitants. Identifying the rates of cohesion and place attachment can help urban designers to avoid decisions that lead to clashes with the reality of the social groups inhabiting the neighborhoods of the historic center. So the research aimed to measure cohesion and place attachment in a methodological approach based on a psychological instrument conducted by previous studies .The measurements were applied through a questionnaire given to the residents of six elected neighborhoods forming the historic center of Al- Adhamiya.The research assumed the relative disparity rates of cohesion and place atta

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and Evaluation of Chloramphenicol as Thermosensitive Ocular in- situ Gel
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The purpose of this study was to develop poloxamer-based in-situ gel of chloramphenicol aiming to increase bioavailability and prolong corneal contact time, controlling drug release, and enhancing ocular bioavailability. The in-situ gel was prepared using different concentrations of poloxamer 407 combined with hydroxypropyl methyl cellulose (HPMC) or carbapol 940 to achieve gelation temperature about physiological temperature and improve rheological behavior and gelling properties of poloxamer gel. The prepared formulations were evaluated for their appearance, pH, and sol-gel transition temperature. The formulations F2, F3, and F5 have a gelation temperature within the accepted range 35-370C an

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Publication Date
Fri Mar 12 2021
Journal Name
Medico Legal Update
Knowledge, Awareness and Attitude of Pharmacy Students towards Epilepsy in Iraq
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Background: The undergraduate students in pharmacy colleges represent a well-educated group of thecommunity according to the use of drugs and they are required to hold the appropriate knowledge of druguse and have positive attitudes toward health problems, this good knowledge about the diseases and theirtreatment will give good pharmacists in the future and this will reflect positively on patient knowledge, andtheir compliance with treatment, this due to direct contact of pharmacists with the patients.Aim: To know the knowledge, Awareness and Attitude of a sample of Iraqi pharmacy students towardsepilepsy.Method: Cross-sectional study used a structured questionnaire validated by previous studies to collectdata about knowledge, Aware

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Publication Date
Wed May 15 2019
Journal Name
Tikrit Journal Of Pure Science
Improvement of Alert System against Tampering and Theft in Surveillance Cameras
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Use of Surveillance cameras in houses and markets became common, that resulted to minimize theft and make it a difficult task because it let recording and viewing what is going around. The wide application of these cameras, pushed thieves to seek new ways for abolition of the surveillance system and digital recording of events, such as cutting the signal wire between the camera and Digital video recorder or changing the direction of the camera away from the focus spot or damaging the camera or steal the device which means the loss of the recorded media. This paper focuses on such abolitions and fixed it by suggesting a way to notify the administrator immediately and automatically by Email about any violation of the system using MATLAB, whic

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Publication Date
Mon Jan 01 2018
Journal Name
Current Research In Microbiology And Biotechnology
Serodiagnosis of Human Cytomegalovirus in Iraqi Breast cancer and fibroadenoma patients
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Human cytomegalovirus (HCMV) has a worldwide distribution and extremely common infections. The presence of HCMV genome and antigens has been detected in many kinds of human cancers especially breast cancer. In Iraq, the incidence of breast cancer generally exceeds any other type of malignancies among Iraqi population. The study was performed in the period between October 2016 and June 2017 in Central public health laboratory/Baghdad. It involve samples from 90 women including 60 breast cancer patients, 20 benign tumor patients, and 10 normal breast tissues. A blood sample was obtained from each woman included in this study. Anti-HCMV IgG antibody was presented in 9/10 (90%) of normal women, benign breast tumor patients 19/20 (95%) and malig

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Publication Date
Tue Dec 01 2020
Journal Name
International Journal Of Electrical And Computer Engineering
Analysis of threats and security issues evaluation in mobile P2P networks
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Technically, mobile P2P network system architecture can consider as a distributed architecture system (like a community), where the nodes or users can share all or some of their own software and hardware resources such as (applications store, processing time, storage, network bandwidth) with the other nodes (users) through Internet, and these resources can be accessible directly by the nodes in that system without the need of a central coordination node. The main structure of our proposed network architecture is that all the nodes are symmetric in their functions. In this work, the security issues of mobile P2P network system architecture such as (web threats, attacks and encryption) will be discussed deeply and then we prop

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Publication Date
Fri Jan 01 2010
Journal Name
The New Iraqi Journal Of Medicine
Seroprevalence of Hepatitis B and Hepatitis C virus infection in Iraq.
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